Reporting on the state of infrastructure by local government
Reporting on the state of infrastructure by local government
复制标题
地方政府基础设施状况报告
DOI：
10.1108/09513579910283477
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发表时间：
1999
期刊：
影响因子：
--
通讯作者：
G. Dean
中科院分区：
文献类型：
--
作者：
R. Walker;F. Clarke;G. Dean
澳大利亚会计专业人士主张，基础设施应按当前减记的重置价值进行报告，基础是这些财务披露将为利益相关者提供相关信息。虽然地方议会在准备通用财务报告时需要应用该行业的资产评估和权责发生制标准，但新南威尔士州更进一步，要求地方议会还提供有关基础设施实际状况的信息，以及使基础设施达到令人满意的状态所需的成本估算，以及此后按该标准维护基础设施的年度成本。本文研究了 1995-96 年这一信息的报告方式。对报告实践的分析表明，虽然身体状况评级和“令人满意”的概念存在一些异常和不确定性，但新南威尔士州地方政府提供的披露信息比现行会计准则规定的信息更丰富，并且可以说与外部利益相关者和地方政府资产管理负责人更相关。
The Australian accounting profession has advocated that infrastructure should be accounted for by reporting it at current written down replacement values, on the basis that these financial disclosures would provide relevant information to stakeholders. While local councils are required to apply the profession’s asset valuation and accrual standards in preparing general purpose financial reports, the State of New South Wales has gone further by requiring local councils to also present information about the physical condition of infrastructure, together with estimates of the cost of bringing that infrastructure to a satisfactory condition, and the annual costs of maintaining infrastructure at that standard thereafter. This paper examines how this information was reported for 1995‐96. Analysis of reporting practices suggest that while there are some anomalies and uncertainties surrounding the rating of physical condition and the concept of “satisfactory condition”, the disclosures provided by NSW local government are more informative and arguably more relevant to external stakeholders and those responsible for asset management in local government than the information currently prescribed by accounting standards.